Gujarat · 1932 · Act 2
The Gujarat Finance Act, 1932
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This Act is not split into sections here yet, so this is the full text read from its official PDF. Older scans can carry reading errors: check the PDF before you quote it, and for tables and schedules.
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THE BOMBAY FINANCE ACT, 1932.
(Bom. II of 1932).
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(s) <Hlddld CddlFdSld ^ifu-
TddH, iedu 3>mi
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dH mi 5>imd MMIRH'A
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diRini 5>iEi30 asid d
did d>ld ff/d HIE 5>u
aCdCddd'41 <dlap did mmH
sdniHi kilo’ll d did Adi
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d<r. adso-
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dl Cdlsp a^Dldl dCd^E
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Mld MURI RIUIU H'ARRl
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a&a3dl SUH -m M<RH
SHdl Ml2lul URI Hl2dl ;
($) sAd SRUl (HUid URdl US
RIM^, tlRldl Sl4 RiRidl,
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CddH U2 MrRHdl.
ae. tlRidl sir Riiudi, ae°a
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fu^ CrRIU-Cr^'c 5d(k-
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54530 5HURI 5H\lUdl HlEl.
HlOR $1.
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HiUHl ^CUHL SRdl RUR Old
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did, dl ddl did Hit iddi ^2ol UH dU dial Wil ;
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M(U4l'<ld
(m) «n d&di uuiud uudl din. al ;
fMM) UlGl^ ’HHlddluldl HUIeI MUUI
HUlPLd UHdl did dl ;
MURI MHl§, ‘HHld’lluldl HUIeI ^idui
MUIR MHd ddl f4Hddl EU4 ^Hl
UdlUlHlI M«Wl ddl <HRl HIS E1&
Midi.
yd) 41'iUR URUlfUd 4Udi MUUI Hl®
URUllUd Hi'dlHidl MUUl ddl UR, UilU,
US14, Hid, ilH'UU, &HdR «li MUUl
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’HHlddlul 4HIUI (dUHPl
aenu m<rh hruumui utuH’nuui heum
HIM MMAI ddl HR^d MUMl ddl UlEVtl
dl«i mr:
(td) m^^E U(h), 3,
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MWl MHIR, “MUldailuldl HUlEl MUM!
VUPl MMddl ddl &Hddl EU4 ^luHL
EUI U’dU Mil'll ddl Oil'd HIS H Midi J
UURHl HUR ^UHl did ^il.
EU(m), (h) Md (4) Md EUd Uddl Gid M^jCUdl MRld Wdl Md
CHRldl M^lUdl MlHd ^Hl E*lRdl diHld HEU ^ll <HPldl M^Hjlddl MlHd
Eulv-il di'ii EiMd. ml ;
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.ISb--! •-V^.' . •
:
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o-M, c-H, 5. o-4, H o-i, o-^ Md 73 Hl ChIeU 4HUI HUHl MU=ll 41tJHR UH SUH ElMU UHl
Ml MfarddH M«UH UMl^ «J&4 HlUid UHIHI Ml^ d«Q MUdl dcj »n^l dS^ Hl2
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ES4 aMH 4U4SH MPl^d 4=Ul MfelUld MUHl HK/Hl Wd d'J CdUl^lPl 4H«U Ecj Md
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U. M^ru dulHi—
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7, 6 (h), e, HR, EM, IS, U O, UU, U3, U7, UM I'd), UE(h), «d
7H, 7U, 77, 7E, 7<r, Mo, ME, M7(m), MM(h), M5(h), E^&tdl
34l MfklddH
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(n) nW ^5l ;
(<HM) meIeI Md.ni AdlijA e^idl din dl ;
(H-i) WU (UMindldl mw
HdlRd QHdl dl'l dl\
(h-j) d6[l(&wi<l nnlEl ^mni nnitnA noirfl
din A ;
(<d-6) il^UPl ^ddl ^d^, CddMCdw ddl
MU<U iltJHK ’Hddl d’Hdldl
bin'll hhi^h epidl din dl ;
(i) <dl® nld WdM. It’d d din dl ;
MHiin, ‘’nnld^dl xnlEl Mnni
HHU’l <VHd ddl CiHddl Eni ^HHl
Hdlmnil MW ddl (Hid HIS Midi.
niiEidi Eni diiH mh<u ddl <hri his
HR Midi.
(?>i) niddi dididi Eni dijH
dinm ddi <hlx his h Midi ;
(h) ntldldl VI ° dldldl Eni ?AiH M»W
ddl (Hid HIS diu MldlJ;
(i) nHo HloRddl ESi MHll dd
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nis/nu^Hi diCn^di inP
We*2 in ddl Mli Midi indi HUR
d din ddl ES.
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indi nmn d din ddl En.
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u&d.
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ddl (kgl dinm niEl d din ddl hi-x Hid dmni dnindl nl’nd'l nnlEl diuni hhipi
Hisdl dinni dd ;
(h) ilbw did his dinni ddi ni<Hdni i<in niniind duunidi HRujld-ddi
^hh'i indl ;
(i) ^nlCnndldi (Hsaunpii ninddi dirdCdHH nseYdl idH ns di^ j&a ;
(i) ananl •HHldn'lnld'l dmni i'l^nix ninuifdd i\dl dmi nl® nivuCdd
Hitalnidi diHni ddi €r, ntlu, nsAi, Hl-i, iln<nn, iln«^n nsAi dinni dm*/ vandl
ddl man vidl hI® «7Hldsilnldl di^i $dl Muni gr-sI dinni Cmwidl diuni
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no-x, no-i, ^o-i vinni no-^ni c/^iddl Cd^iinid hieIhi did inq.id'l din ddl.
nvs'linpl.—Ml Mj^Edl HR> nilEHl dliH dlSQ ^dl U° HinulMl. ^dl Mi
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(M-M) }d1
(m-m) nail Mnm Catwidl ;
(m-s) ddCaddl ;
(M-4) AtSUR nddl yda, (AdnCdffY ddi
Mam A^hr nddi Andid.
(m) da ^Cw Sadi HUR (mddl A'oHR
Mind.
(a) da ^fdu Sadi HMR CiMddl d dm dd
aasial ndddal Camnd A^mr aa,
as1u, aAs, d'i, AAma, AAma aads
san'll ad asm dd Al® •nddddd.
(a-a) ansid ’nddoQAdl
y&d.
akidi tas dm Mnm Adi mix nia
MR Midi.
(m) niAdi ax” dinidi tas dm
Mnm ddi him Mia a Midi ;
(<a) aldidi an ° Aaidi tas d*H Mnm
ddi (him Mia mu Midi;
(j) auo amaddi tajr dm Mnm ddi
HIM Mia Mid Midi.
loo Hid Mnm an addi tas dm
Man ddi <Hia Mia a^dl aaaa
asYUH-mi MiMaiddi u(a«; wld
CdR.'^ R dd M16 Midi Kdi <mia
d dm dd w.
AvjMR nddi ydH, radHids/ dd M?Wl
A^MR 'dddl d’d.dldl Cmddl MS
$Bmi m°o nwu ddi (Mia Mia
a*Yddl aaaa arma-mi Mika-jadi
MCa«; said CdtsSa sa dd $ Midi
sadi ama d dd dd ta
aia Midi.
aa'Ri VMipi, *dMld°ilAdl nalA mvu
vur wX ddi Cmddi tas 3. a.Hoo
Mum ddi <HRl Mia da Ml«il.
Maia mmir, 'nalddaldl Haiti muhi
VUR MHd ddi Cmddl taS
5. 10,000 Mil'll ddi <HPl Mia
A Midi ; qmmi nHia ^Bmi da yd.
(1) My<5t ao-ani ^xmal Cd^iad hiAmI wA nadl diu iaadl dm dd
ddidi yM adl sad H Haiti m«wi naiRdl naa mihmi Mia tain M«mi
s>i(dsdisA Mmi y^ad dsad Cngi ^mai mA.
(i-m) Myn)t a o-sai «Yijidd Cd^siad «uAmI % aadl diU saadi dm dd
ddidi yM ndl sad anil mhh Cawidl Haiti M*mi vuRdl nxa mihmi Mia
tain Mam s>iC(HSdW Mim yMd aisad Caj1 Mum mA.
(i-a) Myn)t a o-wi <Mamd Cd^siad mdMi «ym n=id1 diu samdl din dd
ddidi y^m ad1 sad Rd^midl nald Mum aaiRdl naa mih<h Mia tain
muii Mimsdid num y^Hd dsad Cngl Mam mA.
(vs) a o-^ni wwwefl fd^iaid dlE^Hi Wd dSLal did. Sa<Udl did ddl
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Hfol adddl 441^41 H<da MlHll HIE W14 ^IHHl a^^^<HSd^a} *41X1 y^dd HlSddl (dgl
add'd diEi.
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Hldldl adl Saetl aidSldl 'HHldH'laldl add'd Sl6 aia«ll(Ud SMdl oil®
Hm(kd HMlHidi ^iuai ddi ala, ash, aas, <hH iloi*-*ia acls
dll W MSRd'l Hdl aiSld aA<l <dl9P °H’ildd'lalad'id'l HtlEl ^IHai Hdlljdl
HU Edld adW *41X1 ^4 HUddl add'd diEi.
aM^Ua^.—*dl *d^*$E4l «3 add HlEldl *}SH $dl Ho dlHiWl. ^dl
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3. adBuR ddiald Hdl (d’J&d, did did ddl
dHuddl sal did d Main—
(ad) aaEbiidl ... MEa ^Bidi.
(h) <t/*ih idnai adiaa [HdSddl ... 'dial ^Cw.
a o. iddldl CddHRdl aditasfiai a>il^ ^alllaaAad—
(id) SUdldl aiadl Hil d did adddl dlHdl alddl *jil Hdlai ^Pldl.
?. a.Hoo iadi aHu d did d Main.
(h) Hindi aadl ?• *>H°° qtu*
a,oo, ooo mi adia d did d Main.
(s) dlHdl aadl »j4l $. a,oo.ooo mi dHia did d assail ^Cndi.
Main.
y&d.
d^l HU d adlddl ad} (HRdld SHdl ^rddH, dei3dl
sdH aa a>i<dd diUiddl slCu^t aianidl RdHivil.
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’nadi. ”o
(ii) ad^E a o nisi, dl^dl ad^aaEl EMd sadl, a}?} i ;
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ad’-VU Mdliai HlEdl allElvlld d^ldl }a H^adl
TdMdaid ojud auEa sanl Cdmaid diEl j
Maiai MHllJ, a^SMHldl <HIM
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Maid MHlid, ad^a&E H(*d <d)
addMl Y3 a>i<Md omidl S«il
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(a) ad^aSE xmi ^11^4
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(1) “ 44 $164dfe ” 4 h^sr. X'il, dlddl xi^i emu «4, 4su 5:—
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3141 d did dX d$4 «4.
ddliudidl lildldl rdm^dajU^ HIE1
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lilEld U-'ldl fd^Rld dl4.
(1) 46X11 Hldlidd ix4l add'd 41® 4RdlfXd 4i4l-
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